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Organizational life cycle theory is that any enterprise development stage will produce different phenomena and problems, leading enterprises in order to continue to grow and compete with their business strategy requires constant adjustment and correction, so that human resources management and remuneration system and operating environment and energy strategy interconnected, and according to its position in which the industry, tailored to make appropriate management activities, so that it can promote the enterprise's operations and enhance their competitiveness. The staff in the choice of corporate, payroll systems and human resource management systems are the most important considerations for awareness of the pay system and the level of human resource management system will influence the organizational performance. The study aims at investigating the related research among perception pay equity, human resources management strategy and organizational performance in different life cycle enterprise. The nethodologies in this study adopted are questionnaires.This research to the corporation employees in Taiwan in 2013 for survey distribution object.The formal questionnaire use purposive sampling.The entire population of 590 employees, and 516 valid question aires were collected, the effective returning response rate was 87.4%. The data were analyzed using the statistic methods of factor analysis, descriptive statistics, t–test, one-way ANOVA, Pearson’s product-moment correlation, and hierarchical regression analysis using a package of SPSS 18.0, the main findings of this study are summarized as follows: 1. Employees perceived the "human resources management strategy ," is better perception, less "perceived pay equity" 2. The human resource management strategy to employees ' human resources management program " is better perception 3. The staff organizational performance in "marketing performance " perception is better, "Operating innovation performance " is poor perception . 4. The employees of the business life cycle of perceived pay equity, organizational performance and human resource management strategies with significant differences, while the employees' perceptions is lower in the "recession" of organizational life cycle 5. The perceived pay equity can effectively predict organizational performance , where " entrepreneurship period" and can not predict , and " growing period ", " recession period " have good predictive effect 6. The perceived pay equity can effectively predict human resource management strategies , where " entrepreneurship period" and can not predict , and " growing period ", " recession period " have good predictive effect 7. The human resource management strategies can effectively predict organizational performance , all the business life cycle stages have good predictive results, but " entrepreneurial period" have poor predictive effect
key words:business life cycle, perception pay equity, human resources management strategy , organizational performance
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